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Analysis of valid arm’s length sales is utilized in the review process to determine current assessed (market) value of all residential properties. Residential properties in the Town/Village of East Rochester are systematically reviewed annually and have been assessed on the average at 100% of current market value since 2000.

The Assessment Department maintains an inventory of all parcels in the Town/Village of East Rochester in order to establish an assessed value for the equitable distribution of property taxes. All properties are currently assessed at 100% of market value.

In accordance with rules and regulations set forth in New York State Real Property Tax Law, the Town/Village of East Rochester participates in an annual assessment program. Annual assessing involves the yearly systematic analysis of all properties in the municipality to determine if they reflect current market values and making adjustments where necessary. Assessment changes may also be made due to change in use, and/or issuance of a building permit for new construction or demolition.

The Assessment Department also administers partial tax exemptions, as allowed under the State Real Property Tax Law, to property owners who meet certain eligibility requirements. Some of the most common residential exemptions are: STAR (School Tax Relief), Senior Citizen, Disability With Limited Income and Veterans. Applications are available for these exemptions through the New York State Office of Real Property Services web site, http://www.orps.state.ny.us, or by contacting the Assessment Office at 585-381-5151.